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La fonction R&D et la latitude managériale:une analyse théorique

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  • Mehdi Nekhili
  • Evelyne Poincelot

    (Université de Bourgogne)

Abstract

Parallèlement à ses vertus reconnues dans la création de valeur, la fonction R&D renforce, de par ses caractéristiques, la latitude managériale. Cette proposition est d'autant plus soutenable que les mécanismes d'incitation, de contrôle et de discipline des dirigeants sont, dans les firmes à forte intensité R&D, particulièrement réduits. Plusieurs tests empiriques, bien que différents dans leur finalité, renvoient majoritairement à une utilisation discrétionnaire des ressources investies dans la R&D.

Suggested Citation

  • Mehdi Nekhili & Evelyne Poincelot, 2000. "La fonction R&D et la latitude managériale:une analyse théorique," Working Papers CREGO 1000303, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    • Handle: RePEc:dij:wpfarg:1000303
    Note: article publié dans Finance Contrôle Stratégie, vol.3, n°1, mars 2000, p.5-28
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    Cited by:

    1. Rihab Guidara & Younes Boujelbene, 2014. "Earnings Management around Research and Development Manipulation," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 26-37, April.
    2. repec:asi:ajoerj:2014:p:468-487 is not listed on IDEAS
    3. Adel BOUBAKER & Mediha MEZHOUD, 2012. "Impact Of Internal Governance Mechanisms On The Ipo Long Term Performance," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 10, pages 129-146, December.
    4. Iskandar REBAI, 2011. "Institutional Investors Heterogeneity And Earnings Management: The R&D Investment Strategy," International Journal of Business Research and Management (IJBRM), Computer Science Journals (CSC Journals), vol. 1(3), pages 122-131, February.
    5. Constant Djama & Guillaume Dumas & Isabelle Martinez, 2011. "L'innovation : une incitation à la gestion des résultats ?," Post-Print hal-00650418, HAL.
    6. Laurence Godard, 2010. "Les comités stratégiques et l’innovation dans les entreprises françaises," Revue Finance Contrôle Stratégie, revues.org, vol. 13(1), pages 99-121., March.
    7. Constant Djama & Guillaume Dumas & Isabelle Martinez, 2013. "Entreprises innovantes et gestion des résultats comptables," Post-Print hal-01002932, HAL.

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    More about this item

    Keywords

    R&D; latitude managériale; rente; stakeholders.;
    All these keywords.

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General

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